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Publication 527
PostedJanuary 10, 2023
UpdatedJanuary 10, 2023
By8qwmy
About Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
You generally must include in your gross income all amounts you receive as rent (Publication 527, page 18). However, if you rent property that is also used as your home there is a special 15-day rule (minimal rental use) that applies in calculating your taxable rental income. If you rent the property less than 15 days during the tax year, the rent received is not included in gross income (Publication 527, page 18).
Given that Rosemary rented her home out for only 10 days during the year, the rent received is not included in her income.
IRC Section 280A(g)
Publication 527, page 18
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